Financial Accountability and European Union Cohesion Policy

Abstract

Davies S. and Polverari L. Financial accountability and European Union Cohesion policy, Regional Studies. Many changes in European Union Cohesion policy since the late 1990s have been driven by the need to ensure and demonstrate financial accountability. This paper examines how the increased emphasis on financial management, control and audit in relation to the European Union budget is reshaping the governance of Cohesion policy, as well as the instruments of financial accountability. It also assesses the effects of these new instruments on financial flows and considers how these changes are perceived by policy-makers. Lastly, it explores the difficulties of assessing the impact of administrative changes on financial accountability in Cohesion policy.

Davies S. et Polverari L. La responsabilité financière et la politique de l'Union européenne en faveur de la cohésion, Regional Studies. Depuis la fin des années 90, les nombreuses modifications à la politique de l'Union européenne en faveur de la cohésion ont été conduites par la nécessité d'assurer et de faire preuve de la responsabilité financière. Cet article cherche à examiner comment l'accent mis de plus en plus sur les notions de gestion, de contrôle et d'audit financiers par rapport au budget de l'Union européenne finit par remodeler la gouvernance de la politique en faveur de la cohésion, ainsi que les outils de responsabilité financière. On évalue aussi l'impact de ces nouveaux outils sur les flux financiers et considère comment ces modifications sont appéciées par le décideurs. Pour conclure, on examine les difficultés d'évaluer l'impact des changements adminsitratifs sur la responsabilité financière pour ce qui est de la politique en faveur de la cohésion.

Responsabilité Gestion financière Audit Politique en faveur de la cohésion Fonds structurels

Davies S. und Polverari L. Finanzielle Rechenschaft und Kohäsionspolitik der Europäischen Union, Regional Studies. Viele Veränderungen in der Kohäsionspolitik der Europäischen Union seit dem Ende der neunziger Jahre gehen auf das Bedürfnis zurück, eine finanzielle Rechenschaft sicherzustellen und nachzuweisen. In diesem Beitrag wird untersucht, wie die verstärkte Betonung der finanziellen Verwaltung, Kontrolle und Prüfung im Zusammenhang mit dem Etat der Europäischen Union die Umsetzung der Kohäsionspolitik sowie die Instrumente der finanziellen Rechenschaft umgestaltet. Ebenso werden die Auswirkungen dieser neuen Instrumente auf die Finanzströme erörtert, und es wird untersucht, wie diese Veränderungen von den Politikern beurteilt werden. Schließlich werden die Schwierigkeiten bei einer Beurteilung der Auswirkung der administrativen Veränderungen auf die finanzielle Rechenschaft in der Kohäsionspolitik erörtert.

Rechenschaft Finanzverwaltung Prüfung Kohäsionspolitik Strukturfonds

Davies S. y Polverari L. Responsabilidad financiera y la política de cohesión de la Unión Europea, Regional Studies. Muchos de los cambios en la política de cohesión de la Unión Europea desde finales de los noventa han estado impulsados por la necesidad de asegurar y demostrar la responsabilidad financiera. En este artículo examinamos cómo el creciente énfasis en la gestión, el control y la auditoría financieros con relación al presupuesto de la Unión Europea está reorganizando la gobernanza de la política de cohesión, así como los instrumentos de la responsabilidad financiera. También evaluamos los efectos de estos nuevos instrumentos en los flujos financieros y consideramos cómo los responsables políticos perciben estos cambios. Por último, analizamos las dificultades de valorar el impacto de los cambios administrativos en la responsabilidad financiera de la política de cohesión.

Responsabilidad Gestión financiera Auditoría Política de cohesión Fondos estructurales

Keywords:

• Accountability
• Financial management
• Audit
• Cohesion policy
• Structural Funds

JEL classification:

• R58

Acknowledgements

The authors acknowledge research funding received from the IQ-Net policy network, which is run by the European Policies Research Centre at the University of Strathclyde. The authors also thank the policy-makers interviewed, as well as the following researchers for providing country-specific material: Martin Ferry, Frederike Gross, Henrik Halkier, Lucie Jungwiertová, Stefan Kah, Christina Kanata, Damjan Kavaš, Carlos Mendez, Rona Michie and Heidi Vironen. Lastly, the authors are grateful to John Bachtler, Frederike Gross, Martin Ferry, Irene McMaster and Katja Mirwaldt, as well as three anonymous referees, for comments and discussions on earlier drafts of this paper.

Notes

Cohesion policy incorporates funding for multi-annual regional and sectoral programmes financed by the Structural Funds (in 2007–2013, the European Regional Development Fund (EDRF) and the European Social Fund (ESF)) and, in poorer Member States, also large Cohesion Fund projects.

Managing authorities were interviewed in the following Member States: Austria, Belgium, the Czech Republic, Denmark, Finland, France, Germany, Greece, Italy, Poland, Portugal, Slovenia, Spain, Sweden and the UK.

In the case of the interviews with the national and regional authorities, the interviewers used a checklist of fifty-five questions which focused on the work of the managing authority (for example, description of the management and control system, use of electronic data systems, and administrative and on-the-spot checks on projects), the certifying authority (for example, checks undertaken to certify expenditure statements, the outsourcing of work and changes in procedures in 2007–2013), and the audit authority (for example, compliance assessment, audit strategy, and annual control report and opinion), and which also sought the interviewees' views of the specific regulatory changes introduced in 2007–2013 and the effects of the Structural Funds' approach to financial control and audit. In the case of the interviews with European Commission staff, a checklist of twenty questions was used that concentrated on the approach taken to financial control and audit (for example, the Commission's tasks in 2007–2013; the evolution of the Cohesion policy approach since the 1990s; steps taken to build audit capacity at European Union level and in the Member States; and coordination between European Union authorities), as well as on their views of the effects of the current system, and possible ways of improving financial control and audit in Cohesion policy.